Blake Air Conditioning Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06838414

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		28,577		38,061

			28,577		38,061
CURRENT ASSETS
Debtors	5	15,318		7,723
Cash at bank and in hand		19,168		31,302

		34,486		39,025
Creditors: Amounts Falling Due Within One Year	6	(34,641 )		(45,473 )

NET CURRENT ASSETS (LIABILITIES)			(155 )		(6,448 )

TOTAL ASSETS LESS CURRENT LIABILITIES			28,422		31,613

Creditors: Amounts Falling Due After More Than One Year	7		(28,315 )		(31,573 )

NET ASSETS			107		40

CAPITAL AND RESERVES
Called up share capital	8		7		7
Profit and Loss Account			100		33

SHAREHOLDERS' FUNDS			107		40

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Blake Air Conditioning Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Neil Blake

Director

18 May 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Blake Air Conditioning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06838414 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes, and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Fixtures & Fittings	15% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Blake Air Conditioning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 3 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	79,314	1,832	81,146

As at 31 March 2026	79,314	1,832	81,146

Depreciation
As at 1 April 2025	41,534	1,551	43,085
Provided during the period	9,442	42	9,484

As at 31 March 2026	50,976	1,593	52,569

Net Book Value
As at 31 March 2026	28,338	239	28,577

As at 1 April 2025	37,780	281	38,061

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	15,318	7,723

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Blake Air Conditioning Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,258	3,258
Trade creditors	2,106	19,641
Other creditors	17,911	13,567
Taxation and social security	11,366	9,007

	34,641	45,473

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	28,315	31,573

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	7	7

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